34 chapters · 695 sections in this title.
Idaho Code § 63-4001 Definitions
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63-4001. Definitions. As used in this chapter: (1) "Commission" means the state tax commission. (2) "Communication" means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. (3) "Location infor…
Idaho Code § 63-4002 Acquisition of location information
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63-4002. Acquisition of location information. Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall: (1) Disclose no information beyond that necessary to identify himself as a revenue o…
Idaho Code § 63-4003 Communication in connection with tax collection
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63-4003. Communication in connection with tax collection. (1) Without the prior consent of the taxpayer or the express permission of a court of competent jurisdiction, a revenue officer may not communicate with a taxpayer in connection with the collection of any tax obligation: (…
Idaho Code § 63-4004 Harassment or abuse
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63-4004. Harassment or abuse. (1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the foll…